§ 6-6-11-8 — Boat registration; boat excise tax

Indiana § 6-6-11-8

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 11: Boat Excise Tax

Text

(a) Except as provided in subsection (b), a boat
may not be operated, used, docked, or stored during any part of a
registration year unless:
(1) the boat has been registered under IC 9-18.1-14.5; or
(2) the boat is not required to be registered under IC 9-18.1-14.5.
(b) A boat is exempt from the boat excise tax imposed by this
chapter if the boat is:
(1) exempt from registration fees under IC 9-18.1-14.5-7; or
(2) used by a person for the production of income and subject to
assessment under IC 6-1.1, proof of which has been provided to
the bureau.
(c) Boats that are subject to the boat excise tax for a registration
year are not subject to assessment and taxation under IC 6-1.1 for ad
valorem property taxes first due and payable in the following
registration year, with respect to the taxpayer who must pay the boat
excise tax.
(d) If the boat excise tax imposed by this chapter was not paid for
one (1) or more preceding registration years, the bureau of motor
vehicles may collect only the boat excise tax imposed by this chapter
for the:
(1) registration year immediately preceding the current
registration year;
(2) current registration year; and
(3) registration year immediately following the current
registration year.

Legislative History

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1; P.L.178-2019, SEC.26; P.L.164-2020, SEC.6.